Trevor is employed by C plc at a salary of ￡25,000 a year. He is provided with a car available for private use for the tax year 2015/16. The car has CO2 emissions of 128 g/km and a list price of USD20,000 although C plc actually paid ￡18,000 for the car as the result of a dealer discount. The car has a diesel engine. No private fuel is provided.

What is Trevor's taxable car benefit for the tax year 2015/16?

A ￡3,600

B ￡4,140

C ￡4,000

D ￡4,600

解析：

本題是求taxable car benefit的金額，也就是應納稅的車輛福利。

本題涉及的知識點具體位于咱們ACCA BPP教材的第四章3.3小節，在第40頁。

首先題目條件中指出了是公司提供給Trevor私人使用（private use）的。所以咱們有一個規則：The percentage of the list price that is taxable depends on the car's CO2 emissions. 這部分知識點在教材的60頁3.3.1小節。具體的計算規則在3.3.2小節，如下：

?For cars that emit CO2 of 50g/km or less, the 95g/km is 5% of the car's list price.

?For cars that emit CO2 between 51g/km and 75g/km, the taxable benefit is 9% of the car's list price.

?For cars that emit CO2 between 76g/km and 94g/km, the taxable benefit is 13% of the car's list price.

?For cars that emit CO2 of 95g/km, the taxable benefit is 14% of the car's list price. 

?This percentage increases by 1% for every 5g/km (rounded down to the nearest multiple of 5) by which CO2 emissions exceed 95g/km up to a maximum of 37%.

具體的計算規則是： 

例如：96g/km的車，超過了95g/km，四舍五入到至接近5的倍數還是95g/km，所以14%。如果是134 g/km，超過了95g/km，四舍五入到至接近5的倍數是130，然后超出95g/km的部分35除以5等于7，所以7+14%=22%。

但是至多到37%的比例，超過的就不算了。

注意咱們稅法規定中還有一點：

Diesel cars have a supplement of 3% of the car's list price added to the taxable benefit. The maximum percentage, however, remains 37% of the list price.

所以對于本題來說：

128 g/km：（128 - 95）÷ 5 約等于 6，所以6 + 14% = 20%+3%=23%

所以答案=23%×USD20,000（list price）= USD 4,600

答案選擇：D

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